1.67 On February 1 Mini Comarwurchased 1.000 shares (ownership of Win Company common stock for $30 per share. The shares are classined as a short term investment On March 20 Mini Company told 200 shares of Winstock for $5.800 Mini received a dividend of 51 per share on April 25. The fair value of the remaining stock is $26.400 on June 30. The entry to record the appropriate fair value adjustment on June 30 would include a credit to Unrealized Gain or Lions- Income in the amount of $2,400 No gain or loss should be recorded because no additional shares were sold on June 30 Fair Value Adjustment Stock in the amount of $3,600 Unrealized Gain or Loss -Income in the amount of $3.000